The following form is used to collect requests for deferred income related to Departmental Sales and Services and Conferences and Workshop activity.

Departmental Sales and Services unearned revenue amount(s) include(s) deposits (cash receipts) related to pre-payments for services or sales not yet provided (Fund 14100 or 143XX).

Conferences and Workshops unearned revenue amount(s) include(s) deposits (cash receipts) related to pre-payments for conferences/workshops not yet held OR for conferences/workshops which have been held but not all bills have been paid (Fund 14000).

Detailed accounting for this activity should be maintained by your office personnel and retained as backup for the following deferral request(s). At the end of the fiscal year, a comparison will be made between actual excess unearned revenue (actual revenue less actual expenses) and the requested deferral amount. Despite the requested deferral amount, a department cannot defer more than its actual excess unearned revenue. If actual excess unearned revenue exceeds the requested deferral amount, the deferral will be limited to the amount requested. NOTE: THIS IS REVIEWED AT THE CHARTSTRING LEVEL, PLEASE MAKE SURE YOUR CHARTSTRING TIES EXCACTLY OR YOUR DEFERRAL MAY BE IMPACTED.